U/S 261 of the Income Tax 1961 - Finance Minister's directions on filing of SLP in Supreme Court - Drafting of SLP & framing proper substantial question of law

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....oncern about drafting of 'Substantial Question of Law' in the proposals to file SLP. He has also expressed dissatisfaction over lack of assistance to the Law officers/appearing counsels by field officers. 3. I am directed to convey that the CCIT/DGIT and CIT/DIT concerned shall ensure that the controversy regarding interpretation of any provision of the statute is properly brought out while dra....

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....he drafting counsel for proper drafting. The CIT will also have to vet and approve the final draft of SLP by e-mail within two days of receipt. The name & contact details of drafting counsel will be intimated to the CIT by Directorate of Legal & Research. The Nodal officers namely the Addl. DsIT posted in Directorate of Legal & Research shall co-ordinate the work with CIT/DIT through e-mail. 5.....